..... 3. for assessment year 2005-2006 during course of assessment proceedings, respondent authority was of the opinion that powers available under section 142(2a) of the income tax act, 1961 ( the 'act') are required to be exercised, and accounts of all the four assessees are required to be got audited by an ..... 6. as can be seen from the showcause notice dated 24/12/2007, the entire notice granting opportunity of hearing for special audit under section 142(2a) of the act, proceeds on the footing as if only two companies, namely alidhara texpro engineering pvt. ltd., and alidhara textool engineering pvt. ltd., are ..... required to be allowed.it was further submitted in relation to all the four petitioners that the entire exercise of invoking powers under section 142(2a) of the act was a malafide exercise only to gain time for completing assessments as the assessments were otherwise getting barred by limitation on 31/12 ..... audit reports of the assessee companies at sr. no. 2 and 3 and the submissions made are tabulated as follows for ready reference.thereafter in paragraph no. 11 once again various details in a comparative tabular statement ..... (1) of the i.t. act 1961 dated november 14, 2007 in the cases of the mentioned at sr. no. 2 and 3.again in paragraph no. 9, while reproducing in tabular form the comments in the audit report and the corresponding submissions, it is observed that:9. the comments in the .....